Surplus funds amounting to NT$2,000 or less shall be incorporated into the University Endowment Fund. Funds exceeding NT$2,000 shall be allocated according to the following principles:

I. Surplus funds from specific research projects executed by individual faculty/researchers:

• 20% for University centralized use.
• 20% for College (or Center) use.
• 60% for the Principal Investigator (PI) to use until resignation or retirement. Any remaining balance thereafter shall be reverted to the University for centralized use.

II. Surplus funds from specific research projects executed by academic or administrative units:

• 30% for University centralized use.
• 40% for the executing unit's use.
• 30% for the Principal Investigator to use until they leave the unit. Any remaining balance thereafter shall be reverted to the executing unit for centralized use.